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Rent reductions in Side Letters: do they work?
Rent Reductions, rent reviews, side letters and retail.
Read moreNew legislation will allow taxpayers to seek partial closure notices
Proposed legislation contained in Finance Bill 2017, will enable partial closure notices to be issued in respect of a discreet issue while other issues remain under enquiry by HMRC.
Read moreWhat chance is there for developers railing against Stamp Duty Land Tax
After nearly three years of the increased residential Stamp Duty Land Tax (SDLT) rates and almost a year of the SDLT surcharge for additional properties, developers are mounting a call for reform. How successful can this be opposite a government under economic pressure?
Read moreLitigation against top 50 global banks up 37% in a year
UK banks accounted for two thirds of High Court cases involving the world’s largest banks over the last five years.
Read moreWhose file is it anyway: What should a solicitor provide to a client when met with a request for "the file"?
The Law Society has published new guidance on what a solicitor should do when a client requests a copy of its file.
Read moreThe role of executive pay in promoting responsible business
Executive pay is a thorny issue. Well-structured remuneration packages can help to ensure that companies are run responsibly for the benefit of shareholders, employees, customers, and wider society. However, when improperly designed, executive pay packages can encourage short-term and risky behaviour which dents public confidence in business.
Read moreAltogether now – aggregation in solicitors' professional negligence claims
The Supreme Court in AIG Europe Limited v Woodman and others [2017] UKSC 18 provides welcome clarification of how you can aggregate claims against solicitors under the SRA's Minimum Terms and Conditions.
Read moreBlockchain technology for contracts: Above the law?
A recent report by the European Parliamentary Research Service (EPRS) explores how blockchain technology could continue to develop and impact on a number of key areas of everyday business and life in general. One area explored by the EPRS report relates to the use of blockchain for so-called 'smart contracts'.
Read moreSupreme Court judgment on SAAMCo
On 22 March 2017 the Supreme Court handed down its decision on the application of SAAMCo to claims against professionals.
Read moreCentre for Legal Leadership launches offering support services for in-house lawyers
Headed by Bruce Macmillan, former senior in-house lawyer. Combines knowledge, education, people and community/networking services.
Read moreTribunal concludes that capital gains tax legislation is compliant with Human Rights and EU law
In William Reeves v HMRC [2017] UKFTT 192 (TC), the First-tier Tribunal (FTT) has held that section 167 Taxation of Chargeable Gains Act 1992 (TCGA) is compliant with the European Convention on Human Rights (ECHR) and EU law.
Read moreConsumer: Wood & Wood v TUI Travel PLC T/A First Choice [2017] EWCA Civ 11
Can damages be recovered under the Supply of Goods and Services Act 1982 (the Act) for food poisoning?
Read moreUnfair Commercial Practices Directive: Case C-611/14 Canal Digital Danmark A/S
If a trader separates the price of a product or service into a number of components, and then gives more prominence to particular components in advertising, will this amount to a misleading action or omission under the Unfair Commercial Practices Directive?
Read moreUnfair Commercial Practices Directive: Case C-611/14 Canal Digital Danmark A/S
If a trader separates the price of a product or service into a number of components, and then gives more prominence to particular components in advertising, will this amount to a misleading action or omission under the Unfair Commercial Practices Directive?
Read moreRSA: ICO issues £150,000 fine
The ICO has fined Royal & Sun Alliance (RSA) £150,000 for losing the personal information of nearly 60,000 customers.
Read moreData protection: “Post-Brexit” data transfers and privacy standards
In February 2017, the UK Government published a white paper setting out its approach to the forthcoming negotiations on exiting the European Union, and its vision for a “post-Brexit” settlement.
Read moreData protection - Supervisory authorities one-stop-shop: WP29 guidelines
The final draft of the GDPR enables local regulators to deal with local issues which relate only to their territory.
Read moreData protection officers WP29: guidelines
When the GDPR comes into force in May 2018, it will be mandatory for certain data controllers and processors to designate a Data Protection Offcer (DPO).
Read moreData protection - The right to data portability: WP29 guidelines
WP29 has published guidelines on the interpretation and implementation of the right to data portability under Article 20 of the General Data Protection Regulation.
Read moreSecret 'wealth-screening' by charities breaks data laws
An ICO investigation into charity fundraising practices has led to two charities being fined and eleven being issued with Notices of Intent to fine.
Read moreData protection: the new ePrivacy Regulation
The EU Commission has published its proposal for a new ePrivacy Regulation.
Read morePrivilege The RBS Rights Issue Litigation [2016] EWHC 3161 (Ch)
Does legal advice privilege extend to communications between a lawyer and their client’s employees other than those employees who are authorised to seek and receive legal advice?
Read moreChancellor Philip Hammond announces Government plans for consumer protection
What is on the Government’s agenda for consumer protection?
Read moreIntellectual property – trade marks/passing off Victoria Plum Ltd (t/a as “Victoria Plumb”) v Victorian Plumbing Ltd and others
When will keyword bidding constitute trade mark infringement or passing off?
Read morePenalties Vivienne Westwood Limited v Conduit Street Development Limited [2017] EWHC 350 (Ch)
Whether the termination of a side letter that allowed a tenant to pay a reduced rent amounted to a penalty and was unenforceable as a result.
Read moreIntellectual property – confidential information Wade and others v British Sky Broadcasting Ltd [2016] EWCA Civ 1214
What confidential information exists in an idea and what amounts to misuse?
Read moreNew CAP guidance on affiliate marketing
Is your “affliate marketing” obviously identifiable as an advert?
Read moreContractual interpretation Dooba Developments Ltd v McLagan Investments Ltd [2016] EWHC 2944 (Ch)
What was meant by a clause entitling either party to rescind where “all of the Conditions have not been discharged”?
Read moreASA Ruling on John Lewis Partnership PLC
Can you pull a promotion if you’re nervous about stock levels?
Read moreThe VW emissions scandal – the tip of the iceberg?
The Volkswagen (VW) emissions scandal relates to “defeat devices” that are able to sense when the car is undergoing emissions testing and accordingly activates equipment that reduces nitrogen oxide emissions.
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreSoftware licensing: SAP UK Limited v Diageo Great Britain Limited [2017] EWHC 189 (TCC)
What are the risks of “indirect” use of software?
Read moreImplied terms: Teekay Tankers Ltd v STX Offshore and Shipbuilding Co Ltd [2017] EWHC 253 (Comm)
Whether the court will imply essential terms to give effect to the parties’ intention to enter into a legally binding agreement.
Read moreImplied terms: Irish Bank Resolution Corp Ltd (In Special Liquidation) v Camden Market Holdings Corp [2017] EWCA Civ 7
In what instances will an express contractual power be subject to an implied qualification?
Read moreConsequential loss: Star Polaris LLC v HHIC-Phil Inc [2016] EWHC 2941 (Comm)
What is the meaning of the phrase “consequential or special losses” in the context of a limitation of liability clause?
Read moreTribunal allows taxpayers' appeal in foreign exchange losses case
In Smith and Nephew Overseas Limited and others v HMRC [2017] UKFTT 151, the First-tier Tribunal (FTT) allowed appeals against HMRC's disallowance of foreign exchange losses incurred as a result of a change in functional currency following a company reorganisation.
Read moreItalian data protection authority issues fines totalling more than €11m for illegal data processing
The fines are thought to be the highest ever issued by a European data protection authority.
Read moreThe Insurance Block Exemption: The End of an Era
31 March 2017 sees the expiry of the Insurance Block Exemption
Read moreBetween a rock and a hard place
Difficulties for lenders arising out of limitation
Read more“Gagging orders”: an office holder’s secret weapon
Practitioners are fully aware of the extensive powers available under ss 235 and 236 of the Insolvency Act 1986 (IA 1986) allowing administrators and liquidators as office holders (OHs) to require individuals and organisations to disgorge information.
Read morePlanning to Protect Pubs
A review of recent article 4 directions removing permitted development rights from pubs and proposed legislation to protect them from development and demolition.
Read moreRidgecrest – Tribunal allows appeal against Regulation 80 determinations
In Ridgecrest Cleaning Services Pendergate Ltd v HMRC [2016] UKFTT 778 (TC), the First-tier Tribunal (FTT) allowed an appeal against determinations of underpaid tax made under Regulation 80 of the Income Tax (PAYE) Regulations 2003 (the PAYE Regulations), as HMRC had not obtained the necessary statutory consent from the Appellant to notify it of changes to employee PAYE codes electronically.
Read moreLicensees beware - SAP wins victory against Diageo for breach of software licence agreement
In a significant ruling for software customers and providers, the High Court found that Diageo breached the "Named User" pricing mechanism of its software licence agreement with SAP.
Read moreIn-specie pension contributions - what's the fuss all about?
SIPP and SSAS providers and members continue to be left in limbo over potential tax charges arising from in-specie contributions. HMRC has suspended tax relief on contributions whilst it investigates the position, leaving providers and members without tax relief and the risk of tax assessments back to 2009.
Read moreFOS backs down and agrees: award limit applies in avoidance cases
In R (on the application of Aviva Life & Pensions (UK) Limited) v Financial Ombudsman Service [2017]1 Aviva judicially reviewed a Financial Ombudsman Service decision that required them to reinstate a life insurance policy they had avoided for non-disclosure.
Read moreFinancial litigation roundup
Welcome to the latest edition of our financial litigation roundup, which considers recent judgments, ongoing cases and legal developments from the banking and financial world in the UK and Asia.
Read moreFinally, a victory in the on-going battle against business rates
The Supreme Court ruling in Newbigin v Monks represents a welcome and important victory for UK property developers.
Read moreHMRC's failure to exercise its discretion unreasonable
In G B Housley Limited v HMRC [2016] EWCA Civ 1299, the Court of Appeal allowed the Appellant's appeal and restored the decision of the First-tier Tribunal (FTT) which had discharged HMRC's VAT assessment on the basis HMRC had failed to correctly exercise its discretion.
Read moreRPC adds partner to Hong Kong corporate finance team
Corporate specialist Janney Chong joins from Sidley Austin; has advised on more than 30 Hong Kong IPOs
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